Sir Jamsetjee Jejeebhoy Charity Fund vs Income Tax Officer (Exemption) 2, Ward 2(3), Mumbai

17.os.wp.4941.2024 - final.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY VINA ARVIND ORDINARY ORIGINAL CIVIL JURISDICTION KHADPE 1. Income Tax, Officer (Exemption), Ward-2(3) , Mumbai, Room No.617, 6th Floor, MTNL Telephone Exchange Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai – 400 020 2. Principal Chief Commissioner of Income Tax (Exemption), Delhi, 5th Floor, E-2, Block, Pratyaksh Kar Bhawan, Civic Centre, J.L.N. Marg, New Delhi – 110002. 3 Union of India, Through the Joint Secretary & Legal Advisors, Branch Secretariat, Department of Legal Affairs, Ministry of Law and Justice, 2nd Floor, Aayakar Bhavan, M. K. Marg, … Respondents. New Marine Lines, Mumbai - 400020 NOVEMBER 07, 2025 Vina Khadpe,PS 17.os.wp.4941.2024 - final.doc Mr. J. D. Mistri, Senior Advocate, with Jeet Kamdar i/b. Mr. Atul K. Jasani, Advocates for the Petitioner. Mr. Dinesh R. Gulabani (through V.C.), Advocate for the Respondents Nos. 1 and 2. CORAM: B. P. COLABAWALLA & AMIT SATYAVAN JAMSANDEKAR, JJ. Judgment Reserved On : 30th September, 2025 Judgment Pronounced On: 7th November, 2025 JUDGMENT (PER Amit Satyavan Jamsandekar, J ). 1. By the present Petition, the Petitioner has impug